[會計] 加速折舊
The declining balance depreciation is one of accelerated depreciation methods on fixed assets in enterprise accounting systems without mathematical formula.
雙倍餘額遞減法是《工業企業財務制度》中固定資産加速折舊的方法之一。
The state must support export product upgrading, but not the use of currency exchange rate policy and fiscal policy should be used as export tax rebates, such as accelerated depreciation.
國家必須支持出口産品升級，但是不能使用貨币彙率政策，而應使用財政政策如出口退稅，加速折舊等。
As Northeast Old Industrial Base, Dalian enjoys expanded scope of offset for VAT, and also the favorable policy on accelerated depreciation for fixed assets and intangible assets.
作為東北老工業基地，大連享受增值稅擴大抵扣範圍和固定資産、無形資産可以加速折舊的優惠。
Most of the other depreciation methods are various forms of accelerated depreciation.
其他折舊方法大部分是各種加速折舊法。
Accelerated depreciation allows the enterprises to pay the duty later, which brings about substantial benefits and convenience in cash to the enterprises.
加速折舊也将使企業的稅款後置，為企業帶來實惠和現金流上的便利。
If conforming to relevant regulations, accelerated depreciation method may be adopted.
如符合有關規定，也可采用加速折舊法。
Conclusion Determination of talk about the depreciation of the fixed asset practical value. The accelerated depreciation is worth to be spreaded and inquired.
結論本文結果說明，對固定資産的折舊問題進行探讨具有非常重要的意義，加速折舊法值得進一步探讨和推廣。
Conclusion Determination of talk about the depreciation of the fixed asset practical value. accelerated depreciation is worth to be spreaded and inquired.
結論本文結果說明，對固定資産的折舊問題進行探讨具有非常重要的意義，加速折舊法值得進一步探讨和推廣。
Results In the methods of the depreciation of the fixed asset, methods of the accelerated depreciation is the best methods.
結果在幾種固定資産的折舊方法中，加速折舊法是最趨于現金收支規律的一種方法。
Uses accelerated depreciation to vary the income tax impact each year and calculations are made on an after-tax basis
使用加速折舊使每年的所得稅影響有所變化，計算是在稅後基礎上進行的。
In any case of vehicle damages, Party B shall compensate party A an amount at ten (20) per cent total expenses for damage caused by accelerated depreciation.
乙方發生行車事故，無論有無責任，均按事故修理費的20%補償甲方車輛的殘值損失。
A concept about using an accelerated depreciation method to adequately speed up the renewal for construction machines under the presupposition that invisible wear effects be considered.
提出，在考慮無形磨損作用的前提下，用快速折舊法來適當加快工程機械更新換代的設想。
Thus a business that uses an accelerated depreciation method in its financial statements is simply measuring its net income more conservatively than a business that uses straight-line.
因此，財務報表中使用加速折舊法的企業僅僅是在計算淨收益時比使用直線折舊法的企業更保守一點而已。
Article 32 of the EIT Law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement.
企業所得稅法第三十二條規定，企業的固定資産由于技術進步等原因，确需加速折舊的，可以縮短折舊年限或者采取加速折舊的方法。
An accelerated method of depreciation in which the rate is a multiple of the straight-line rate, which is applied each year to the undepreciated cost of the asset.
固定百分比餘額遞減折舊：一種加速折舊的方法。在這一方法中，折舊率是直線法折舊率的一個倍數，每年用此折舊率乘以資産的未折舊成本。
Why does the accelerated method of depreciation for tax purposes lead to a liability?
為什麽稅務用途的加速折舊法産生了一項負債？
Current accounting system recommends enterprises to use accelerated depreciation.
在現行的會計制度中，提倡企業使用加速折舊法。
Considering from the two aspects on tax incentive method and accounting depreciation method, this paper has discussed the possibility of adopting accelerated depreciation method in our country.
本文從稅收優惠措施和會計折舊方法兩方面結合考慮，探讨采用加速折舊法的可行性，這無論是對稅收政策的制定還是對會計折舊法的選擇都是一種啟。
Accelerated depreciation methods result in higher charges to depreciation expense and, therefore, lower reported net income than straight-line depreciation.
加速折舊法比直線折舊法加大了折舊費的計提，因而減小了報告淨收益。
Accelerated depreciation charges are 20% damages of the vehicle assessed by the insurance company.
加速折舊費為保險公司對租賃車輛定損額的20％。
It also can write off the total value of the systems in the year they are built, an accounting benefit called accelerated depreciation.
谷歌還可以報銷今年安裝的太陽能系統的成本，這稱為加速折舊的會計收益。
In any case of vehicle damages, Party B shall compensate party A an amount at ten (10) per cent total expenses for damage caused by accelerated depreciation.
乙方發生行車事故，無論有無責任，均按事故修理費的10%補償甲方車輛的殘值損失。
Doubling this straight-line rate indicates an accelerated depreciation rate of 4%.
将此直線折舊率翻一番得出加速折舊率為4％。
加速折舊（Accelerated Depreciation） 是一種企業用于計算固定資産價值損耗的會計方法。其核心特點在于：在資産使用壽命的早期計提更高比例的折舊費用，而在後期計提較低比例的費用。這與直線折舊法（在資産整個壽命期内平均分攤折舊）形成鮮明對比。
$$ text{年折舊額} = frac{2}{text{使用壽命（年）}} times text{期初賬面淨值} $$$$ text{年折舊額} = frac{text{剩餘使用壽命年數}}{text{使用壽命年數之和}} times (text{資産成本} - text{預計殘值}) $$加速折舊法（Accelerated Depreciation）是一種固定資産折舊計算方法，其核心特點是在資産使用壽命的早期計提更高的折舊費用，後期逐漸減少。與直線折舊法（每年等額折舊）不同，這種方法能更快降低資産賬面價值和應稅收入。
目的
通過早期高額折舊減少企業前期應納稅所得額，從而延遲稅款支付，改善短期現金流。這對需要快速回收投資成本的企業尤為重要。
常見方法
雙倍餘額遞減法（Double Declining Balance）
公式：
$$text{年折舊額} = 2 times frac{1}{text{使用壽命}} times text{期初賬面價值}$$
例如，一台價值$10,000、壽命5年的設備，第一年折舊$4,000（$10,000×40%），第二年折舊$2,400（剩餘$6,000×40%），依此類推。
年數總和法（Sum-of-the-Years' Digits）
公式：
$$text{年折舊額} = frac{text{剩餘壽命年數}}{text{年數總和}} times (text{原值 - 殘值})$$
以5年壽命為例，年數總和為15（5+4+3+2+1），第一年折舊率為5/15，第二年4/15，以此類推。
適用場景
優缺點
假設企業購買$50,000設備，殘值$5,000，壽命5年：
這種會計處理雖不影響總折舊額，但通過時間價值效應為企業創造財務優勢。實際應用中需根據當地會計準則和稅務規定選擇合適方法。
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